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IFTA Recordkeeping

IFTA Mileage Records

Mileage records should explain where the truck traveled, not only total miles for the month.

Last reviewed: 2026-05-25 Reviewed against current official sources by the TruckTaxHub editorial team General information; review annually

Mileage support

  • Trip sheets
  • ELD exports
  • Odometer readings
  • Route records
  • Jurisdiction summaries

Quality check

Compare total distance from trip records to ELD exports and fuel activity. Large gaps should be explained while records are fresh.

Keep exports usable

Save CSV or PDF exports in addition to relying on a portal login.

Mileage needs jurisdiction detail

A monthly odometer total is not enough by itself because IFTA reporting depends on miles by jurisdiction. Keep the source that explains how the truck moved through each state or province: ELD jurisdiction reports, dispatch routes, trip sheets, GPS reports, or a combination of those records.

Use odometer readings as a reasonableness check

  • Record beginning and ending odometer readings for the quarter when practical
  • Compare odometer movement to total reported miles from ELD or trip reports
  • Investigate large gaps before filing, especially after an ELD outage or truck swap
  • Keep notes for deadhead miles, shop moves, and other miles that may not appear on a load settlement

When technology fails

If an ELD export is missing, reconstruct the quarter from the best available records and document the gap. Fuel stops, bills of lading, dispatch records, repair invoices, toll statements, and driver notes can all help explain travel, but the file should make clear which records were original and which were reconstructed.

Route notes help explain odd miles

Weather detours, shop visits, deadhead movement, and rejected loads can make jurisdiction mileage look unusual. A short note written during the quarter can explain a mileage pattern that would otherwise look like a data error later.

Helpful Tools

FAQ

Is this IFTA mileage information tax advice?

No. It is general educational information. Trucking businesses should confirm current rules and discuss their facts with a qualified tax professional.

Can I use ELD data for IFTA mileage records?

ELD data is commonly used to support IFTA mileage records because it captures location and miles automatically. However, acceptability depends on your base jurisdiction's requirements — not all jurisdictions accept ELD exports in the same format, and some require additional supporting records. Export the data in a downloadable format (CSV or PDF) rather than relying on portal access, since ELD provider portals may limit how far back you can retrieve data. Cross-check the ELD mileage totals against odometer readings periodically to catch discrepancies.

What do I do if my ELD data and odometer readings don't match?

Discrepancies between ELD mileage and odometer readings happen and aren't automatically a problem — odometer calibration, ELD GPS accuracy, and manual entry errors all contribute. When the gap is small and explainable, document the explanation in your quarter folder. When the gap is large, investigate the source before filing: compare trip sheets, fuel stop locations, and routing records to find where the mileage is off. A filed IFTA return with significant unexplained mileage discrepancies creates audit risk, so reconcile before filing rather than after.

Sources Used

Quarterly IFTA Checklist Quarterly IFTA prep is mostly a record-matching exercise: miles, gallons, trucks, and jurisdictions. ELD and Dash Cam Expense Records Technology subscriptions and devices should be tied to business use and the truck or driver using them. IFTA Mileage Log Template A basic log for trip dates, jurisdiction miles, truck, and source record notes.